Legal Opinion

Supervisors v. Stanley

Supreme Court of the United States

Decided April 18, 1882No. 847PublishedCited by 159 opinions

Error to the Circuit Court of the United States for the Northern District of New York. The facts are stated in the opinion of the court.

1Opinion of the CourtJustice Miller

Stanley recovered a judgment against the Board of Supervisors of the County of Albany, for taxes exacted and paid under legal process, on shares-of the stock of the National Albany Exchange Bank. A large number of the shareholders of the bank who had paid this tax made an assignment of their claims to him, and the- judgment was for the sum of $61,991.20, with interest and.costs.

The ground of this recovery was that the statute of New York, under which the shares were assessed, was void, because it did not permit the shareholder to make deduction of-the amount of his débts from the valuation of…

2Cases cited5 opinions

  1. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
  2. People v. WeaverSupreme Court of the United States · 1880
  3. Railroad Companies v. SchutteSupreme Court of the United States · 1881
  4. People Ex Rel. Dunkirk & Fredonia Railroad v. CassityNew York Court of Appeals · 1871
  5. People Ex Rel. Cagger v. DolanNew York Court of Appeals · 1867

3Cited by159 opinions

  1. Broadrick v. OklahomaSupreme Court of the United States · 1973
  2. New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
  3. Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
  4. Mercantile Bank v. New YorkSupreme Court of the United States · 1887
  5. Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887

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